- discharge of indebtedness
- освобождение от задолженности (при процедуре банкротства)
English-russian accounting dictionary. 2014.
discharge of indebtedness
Смотреть что такое "discharge of indebtedness" в других словарях:
discharge of indebtedness — the satisfaction or elimination of the debts of the debtor by the bankruptcy court (Glossary of Common Bankruptcy Terms) United Glossary of Bankruptcy Terms 2012 … Glossary of Bankruptcy
discharge — [n1] setting free acquittal, clearance, disimprisonment, exoneration, liberation, pardon, parole, probation, release, remittance; concept 127 Ant. hold, imprisonment, incarceration, keep, retention discharge [n2] dismissal from responsibility ax … New thesaurus
Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States … Wikipedia
Zarin v. Commissioner — 916 F.2d 110 (3rd Cir. 1990) is a United States Third Circuit Court of Appeals decision concerning the cancellation of debt and the tax consequences for the borrower for U.S. federal income tax purposes.HistoryBackgroundResorts Hotel… … Wikipedia
Loan — For other uses, see Loan (disambiguation). Finance Financial markets … Wikipedia
Tax attribute — The Internal Revenue Code contains a limited number of specific statutory provisions excluding from income economic benefits that would otherwise constitute gross income under the Code. IRC § 108 constitutes one such exclusion. Section 108… … Wikipedia
Internal Revenue Code section 61 — Section 61 of the Internal Revenue Code (IRC 61, usc|26|61) defines gross income, the starting point for determining which items of income are taxable for federal income tax purposes in the United States. Section 61 states that except as… … Wikipedia
United States v. Kirby Lumber Co. — SCOTUSCase Litigants=United States v. Kirby Lumber Co. ArgueDate=October 21 ArgueYear=1931 DecideDate=November 2 DecideYear=1931 FullName=United States v. Kirby Lumber Company USVol=284 USPage=1 Citation=52 S. Ct. 4; 76 L. Ed. 131; 1931 U.S.… … Wikipedia
Nonrecourse debt — Non recourse debt or a non recourse loan is a secured loan (debt) that is secured by a pledge of collateral, typically real property, but for which the borrower is not personally liable. If the borrower defaults, the lender/issuer can seize the… … Wikipedia
Akiba ben Joseph — Akiva redirects here. For other people and things with this name, see Akiva (disambiguation). Akiba ben Joseph (ca.50–ca.135 AD) (Hebrew: עקיבא) or simply Rabbi Akiva was a Judean tanna of the latter part of the 1st century and the beginning of… … Wikipedia
gross income — Under I.R.C. Section 61(a) gross income means all income from whatever source derived, including (but not limited to) the following items: (1) Compensation for services, including fees, commissions, and similar items; (2) Gross income derived… … Black's law dictionary
